TMI Blog2015 (10) TMI 1988X X X X Extracts X X X X X X X X Extracts X X X X ..... o suppression of fact, penalty imposed under Section 11 AC cannot be sustained. - Matter remanded back - Decided in favour of Revenue. - Appeal No. E/1304/2007, E/1305/2007 - Order No. A/11505-11506/2015 - Dated:- 2-9-2015 - MR. P.K. DAS, MEMBER (JUDICIAL) And Mr. P.M, SALEEM, MEMBER (TECHNICAL) For the Petitioner : Shri P.P. Jadeja, Consultant For the Respondent : Shri Alok Srivastava, Authorised Representative ORDER Per: P.K. Das These appeals are arising out of a common order, and therefore, both are taken up together for disposal. 2. The assessee was engaged in manufacture of Medicaments on their own account as well as for various licensees. They cleared the goods, bearing in the brand name of the loan lic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 37) E.L.T. 488 (Tri.-Ahmd.). He relied upon the following decision as under:- (a) Kline Chemicals Pvt. Ltd. vs. Commissioner of Central Excise 2009 (237) E.L.T. 405 (Tri.-Ahmd) (b) 2009 (235) E.L.T. 785 (Guj.) Creative Enterprises. However, on 08.07.2009 the Hon ble Supreme Court after condoning the delay dismissed the petition for Special Civil Leave to Appeal (Civil) No. CC 7182 of 2009 filed by Commissioner of Central Excise and Customs, Surat-II-Commissioner vs. Creative Enterprises-2009 (243) E.L.T. A120 (S.C.) (c) Commissioner of Central Excise vs. Ajinkya Enterprises 2013 (294) E.L.T. 203 (Bom.) (d) Commissioner of Centeral Excise, vs. Flock (India) Pvt. Ltd. 2000 (120) E.L.T. 285 (S.C.) 6. We find that the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been cleared on payment of duty, which according to Revenue should not have the paid duty. As such, duty already paid on such branded goods is required to be adjusted against the duty now being demanded from the appellant. It is the appellants contention that the duty paid on the branded goods is much more than the duty now being demanded and would neutralize the entire demand, and is required to be verified. For the said purpose, we remand the matter to the original adjudicating authority. We also find favour with the appellants plea of limitation, we direct the Commissioner that such re-quantification exercise is to be done only for the period within limitation. 5. Both the appeals are disposed off in above manner 7. In the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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